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HMRC internal manual

VAT Business/Non-Business Manual

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HM Revenue & Customs
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Clubs and associations: particular types of association and membership supplies

This part of the manual comprises a number of sub-sections dealing with a particular type of club or association. Within each of these sub-sections guidance is given on the treatment of membership supplies made by that kind of body.

In some cases this guidance will illustrate the general principles explained in paragraph 7.4 of V1-12 Valuation.

In others a different treatment has been agreed. This manual explains the logic behind each different treatment and provides full details of its operation. The treatments are either for administrative ease or are based on normal VAT rules.

This section is not, however, an exhaustive list of all types of club or association.

If you are unsure whether the membership supplies made by your club or association constitute a business or a non-business activity, you should return to the earlier guidance in VBNB60410.

If you are concerned with the liability of other business supplies made by your club or association you should refer back to the guidance given earlier in this section of the manual. Information about particular topics can be accessed via the contents page at VBNB60000.